Instructions For Form 941-X - Adjusted Employer'S Quarterly Federal Tax Return Or Claim For Refund - 2017


Instructions for Form 941-X
Department of the Treasury
Internal Revenue Service
(April 2015)
Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund
Section references are to the Internal Revenue Code unless
period of limitations, Forms 941 for a calendar year are
otherwise noted.
considered filed on April 15 of the succeeding year if filed before
that date.
Future Developments
The period of limitations to correct the qualified employer's
For the latest information about developments related to Form
tax exemption on wages/tips paid to qualified employees (for
941-X and its instructions, such as legislation enacted after they
quarters ending after March 31, 2010, and before January 1,
were published, go to
2011); the qualified employer's tax credit on wages/tips paid to
qualified employees March 19–31, 2010; and advance earned
What's New
income credit (EIC) payments expired on April 15, 2014, for
most employers. The lines formerly used for these corrections
Employee consents to support a claim for refund. Notice
were removed from Form 941-X. If the period of limitations for
2015-15 provides guidance to employers on the requirements
any of these corrections is still open, you will need to file the April
for employee consents used by an employer to support a claim
2013 revision of Form 941-X. The April 2013 revision of Form
for refund of overcollected social security tax and Medicare tax.
941-X is available on
The notice and proposed revenue procedure clarifies the basic
requirements for a request for a consent and for the employee
Correcting Additional Medicare Tax withholding. Beginning
consent itself, and permits a consent to be requested, furnished,
with the first quarter of 2013, wages and tips subject to
and retained in an electronic format as an alternative to a paper
Additional Medicare Tax withholding are reported on Form 941,
format. The notice also requests comments and contains
line 5d. Any errors discovered on a previously filed Form 941 are
guidance concerning what constitutes “reasonable efforts” if a
corrected on Form 941-X, line 11. For more information about
consent is not secured to permit the employer to claim a refund
Additional Medicare Tax withholding, see the Instructions for
of the employer share of overcollected social security tax and
Form 941 and go to and enter “Additional Medicare
Medicare tax. For more information, see Notice 2015-15, 2015-9
Tax” in the search box. See the instructions for line 11, later, for
I.R.B. 687, available at
more information on the types of errors that can be corrected
and how the correction is reported on Form 941-X.
Retroactive increase in excludible transit benefits. The Tax
Increase Prevention Act of 2014 increased the monthly transit
Correcting the COBRA premium assistance credit. For tax
benefit exclusion from $130 per participating employee to $250
periods ending before January 1, 2014, employers who made
per participating employee for the period of January 1, 2014,
COBRA premium assistance payments for assistance eligible
through December 31, 2014. Employers were provided
individuals were allowed a credit on their Form 941 or 941-SS.
instructions on how to correct the social security and Medicare
Any errors discovered on a previously filed Form 941 or 941-SS
taxes on the excess transit benefits in Notice 2015-2, 2015-4
for this credit are corrected on Form 941-X, lines 19a and 19b.
I.R.B. 334, available at
Effective for tax periods beginning after December 31, 2013,
Form 941-X, is used to both report the total COBRA premium
assistance credit an employer is entitled to claim and correct any
previously reported credit. For more information, see the
Claiming the COBRA premium assistance credit. The
instructions for lines 19a and 19b, later.
COBRA premium assistance credit was available to an employer
Social security tax rate for 2011 and 2012. In 2011 and
for premiums paid on behalf of employees who were
2012, the employee social security tax rate was 4.2% and the
involuntarily terminated from employment between September
employer social security tax rate was 6.2% (10.4% total). Be
1, 2008, and May 31, 2010. The COBRA premium assistance
sure to use the correct rate when reporting corrections on lines 8
credit is not available for individuals who were involuntarily
and 9.
terminated after May 31, 2010. Therefore, only in rare
circumstances, such as instances where COBRA eligibility was
Aggregate Form 941. Agents must complete Schedule R
delayed as a result of employer provided health insurance
(Form 941), Allocation Schedule for Aggregate Form 941 Filers,
coverage following termination, will the credit be available. If you
when correcting an aggregate Form 941. Schedule R (Form
are eligible to claim the credit, use Form 941-X, lines 19a and
941) is completed only for those clients who have corrections
19b. Form 941-X should be filed after filing your Form 941 or
reported on Form 941-X. Schedule R (Form 941) is filed as an
941-SS. Filing a Form 941-X before filing a Form 941 or 941-SS
attachment to Form 941-X. Aggregate Forms 941 are filed by
for the quarter may result in errors or delays in processing your
agents approved by the IRS under section 3504. To request
Form 941-X. For more information, visit and enter
approval to act as an agent for an employer, the agent files Form
“COBRA” in the search box.
2678, Employer/Payer Appointment of Agent, with the IRS.
If you are entitled to claim the COBRA premium
assistance credit, but are not otherwise required to file
Form 941 or 941-SS, file a Form 941 or 941-SS with -0-
entered on line 12 before filing your Form 941-X to claim the
Period of limitations to make certain corrections expired.
Generally, you may correct overreported taxes on a previously
filed Form 941 if you file Form 941-X within 3 years of the date
Form 941 was filed or 2 years from the date you paid the tax
reported on Form 941, whichever is later. For purposes of the
Mar 19, 2015
Cat. No. 20331U


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